Depending on what horizon (period) of time covers the plans drawn up by the organization, planning can be divided into three types:
Long-term planning usually covers long periods of time - from 10 to 25 years. At one time, long-term planning was identified with strategic, but now these concepts exist separately. Strategic planning is much more complex than long-term planning.
Medium-term planning concretizes the milestones defined by the long-term plan. Until recently, the time period was equal to five years, but the unforeseen nature and rate of change in the external environment forced many firms to reduce the length of their plans to three years, respectively, five-year plans have moved into the category of long-term plans.
Short-term planning is the development of plans for one to two years (usually short-term plans - annual plans), including specific ways to use the organization's resources necessary to achieve the goals defined in longer plans. The content of short-term plans is detailed by quarters and months.
All three types of planning should be linked to each other and not contradict each other.
The entire planning process in an economic organization can be divided into two main stages: the development of a firm's strategy (strategic planning) and the determination of tactics for implementing the developed strategy (operational or tactical planning).
The strategy of an economic organization is a set of its main goals and the main ways to achieve these goals. Or: to develop a strategy for a firm means to determine the general directions of its activities.
Operational planning means almost the same thing as tactical planning. this is the planning of individual operations in the general economic flow in the short and medium periods (planning of production, marketing, etc.). Operational planning is also understood as the preparation of budgets for organizations.
The result of the planning process is a system of plans.
The planning process is complex and varied. This determines the complex nature of the system of plans, which can be divided into the following elements.
Strategic (general) plan; often compiled 5 years ahead. It is a guide for decision-making at lower levels; the general goals of the organization, defined in the strategic plan, are specified in the goals of current activities, called tasks. In addition, the strategic plan is a limiter for plans of lower levels, since limits the number of resources needed to solve operational planning problems.
Company-wide plans drawn up in continuation of the strategic plan and defining the main tasks of the organization's development. The basis of these plans is the development plan. Company-wide plans for current activities (the so-called “economic plans” or “profit plans”) current plans of divisions, incl. budgetary, complement the company-wide plans for current activities.
Operational plans of the organization:
In addition to plans, the results of the planning process are programs (or plan-programs) and projects.
The strategic plan includes a vision and mission, common goals that determine the place of the organization in the future, and selected action strategies. An integral part of the strategic plan is the policy of the organization, this also includes the global programs of the organization.
The action plans of any organization can be characterized as offensive or defensive. Offensive plans involve the development of the organization: the production of new goods and services, entering new markets, gaining competitive advantage (usually create large firms.)
Medium and small firms in many cases are content with defensive plans aimed at maintaining their positions in the market and preventing the bankruptcy of the firm.
Organization development plan. Most often, the development plan is drawn up in the form of a business plan. It should determine the ways to enter new positions and be able to answer the following questions.
What will be the conditions of demand in the future, what goods and services will consumers expect from this economic organization?
What should be the character internal elements organization necessary for its development?
What new types of products should be added to the nomenclature of the enterprise or what part of the main products should be replaced by new goods and services?
What should be the methods of error prevention when investing capital and developing new products?
What should be the range of economic resources needed to produce new goods and services?
What should be the organizational ways of creating new industries: absorption in the form of buying up (acquisitions) of other enterprises, merging with organizations that produce the necessary products, creating new industries on their own, through research and development and entrepreneurial projects.
A variant of defensive plans is the liquidation plan. This plan includes recommendations for getting rid of elements that are unnecessary for the organization: specific types of unprofitable and low-profit goods and services, inefficiently operating property, individual organizational units.
Characteristic of economic organization is the development of programs and projects.
Programs usually determine the development of one of the important aspects of the life of an economic organization. These can be programs to improve technology, programs for organizing quality control, programs for accounting for the movement of stocks, etc.
Projects are distinguished by the fact that, focusing on a certain aspect of the life and development of the organization, they have a fixed cost, schedule, include technical and financial parameters, differ high level specific study. Typically, projects are associated with the creation and promotion of new products and services of firms on the market.
The planning process is not a simple sequence of operations for drawing up plans, and not a procedure whose meaning is that one event must necessarily occur after another. The process requires great flexibility and managerial skill. The people involved in the planning process do not just perform the functions assigned to them, but act creatively and are capable of changing the nature of the action if circumstances so require.
Planning activities can be divided into several main stages:
The planning process, or the actual planning process, i.e. making decisions about the future goals of the organization and how to achieve them. The result of the planning process is a system of plans.
Activities for the implementation of planned decisions. The result of this activity is the real performance of the organization.
Results control. At this stage, real results are compared with planned indicators, as well as the creation of prerequisites for adjusting the organization's actions in the right direction. Despite the fact that control is the last stage of planned activity, its importance is very high, because. it is control that establishes the effectiveness of the planning process in the organization
The planning process in an organization involves a certain sequence of actions to develop targeted decisions regarding its activities in the future. The subject of planning is the resource provision of the organization, the optimal use of which allows achieving the goals set in terms of the development of the organization. The latter can be considered in the following aspects: 1) integration and coordination of activities; 2) identification and reduction of risks; 3) reducing the complexity of the problem; 4) increased flexibility. Planning system - a set of purposeful and interconnected in time and resources, planning, management and control processes.
Depending on the coordination of the plan at the hierarchical level, 3 types of squares are considered:
1. Descending (retrograde). Top-down planning. The leadership sets the highest goals, fixes its general policy. All installations are brought to the units.
Dangers: Unrealistically high goals against the resource potential of the lower level; Unrealistically low goals for links with high potential; Increasing staff turnover; Low staff engagement.
2. Ascending (progressive). Upwards. A detailed plan is developed by the lower levels, brought to the management, where the final plan is generated.
Dangers: Greater forecast accuracy required; High responsibility for plans; Flexible resource control.
3. Counter planning (counterflow method, combination of the above methods): 1) Higher goals are set in advance; 2) Having reached the highest level, taking into account the goals reached, detailed plans are developed and sent to the management; 3) Controlled by the management and processed taking into account the general goals.
The main stages of the planning process:
1. Analysis of the state of the organization, position in the market - the establishment of the actual state of affairs in the organization and in the market.
2. Determination of the goal - the setting and implementation of the goal takes place taking into account the existing organizational system of distribution of powers.
3. Establishment of the main provisions and guidelines of the plan (external parameters - the main landmark of strategic planning; internal parameters - tactical planning).
4. Search for alternative planned solutions and their evaluation (specification of methods of action to solve the problems posed);
5. The choice of planning option for implementation - such a choice gives a clear concept of the organization's behavior in a specified period of time;
6. Organization of the implementation of the plan;
7. Controlling - prevention of crisis situations.
Control deals with fixing and evaluating the facts that have already happened, and controlling is aimed at the prospect and making changes in the organization's activities before the problems develop into a crisis.
7. Philosophies of planning
There are three planning philosophies and in this regard, the following types of planning can be distinguished: formal, incremental, systemic.
Formal planning involves narrowing the area of problems in order to use economic-statistical, economic-mathematical methods, formulas, and computer technology. The calculation results are determined by formulas without taking into account the human factor, qualifications and experience of all employees who carry out and participate in the planning process. Formal planning usually forces many
managers to take into account all important factors and focus on the consequences
near future as well as far-reaching consequences. During the process of formal
planning details of the plan are coordinated within the organization. Most often formal
plans are in writing.
Incremental planning allows you to reflect, anticipate and take into account when drawing up a plan those situations and problems that cannot be quantified. This takes into account the human factor and political aspects, intuition, knowledge gained from practical experience, qualitative reasoning.
Systemic planning focuses on creating alternative future scenarios based on actions and processes in the present. At the same time, planning is understood not as a discrete activity, but as a continuously developing process.
Chapter 2. Planning the activities of a trade organization
2.1. Fundamentals of strategic planning
In conditions of fierce market competition, planning should be considered as the most important tool for the efficiency of a trade organization. A holistic planning system allows you to:
– optimize the use of available limited resources;
- coordinate the activities of personnel in the direction of the common goals of the organization;
- exercise effective control.
Competent planning is a necessary component of the qualification of a manager of any level, regardless of the size of the trade organization in which he works. Planning is a type of management activity that ensures the concentration of the organization's efforts on the most promising areas of activity. The planning process includes the following steps.
1. Analysis of the current conditions for the functioning of the organization.
2. Making a forecast of their development for the planned period.
3. Determination of the target state of the business (the position that it is advisable to take the organization in the planned future).
4. Planning ways to achieve it.
Market requirements and modern information technologies have contributed to the widespread introduction into the practice of planning a new direction, called strategic. In the 80s, strategic planning occupies one of the leading places in the management of organizations. developed countries. Ministry economic development and trade is considering programs to implement the system strategic planning among the priority areas of reforming the management of domestic enterprises.
Strategic planning (strategic planning) involves the formulation of the optimal strategy of the organization, based on predicted changes in the external environment. Strategic planning is the process of determining the target state of the business and how to achieve it based on forecasting the capabilities and resources of the organization. A distinctive feature of strategic planning is the choice of planning base. In traditional schemes, the calculation of planned indicators was based on the established trends in the development of the external and internal environment. Modern approach involves the design of planned solutions, taking into account the model of the state of the environment in the future.
The strategic planning system includes the development of long-term, medium-term, short-term and operational development plans. The small size of most trade enterprises and the dynamically changing external environment of their operation determine the long-term planning horizon of the industry - no more than 2 years, the medium-term covers a period of 1 to 2 years, short-term plans are developed for a period of up to a year. Operational planning involves the development of current work plans for several days and weeks.
The content and nature of the distribution of planning functions are determined by the size of the trade enterprise. At small trade enterprises, this work is carried out by line managers who have undergone special training. Strategic guidelines are determined by the head of the enterprise. The developed plans are coordinated and the methodological support is determined either by the director himself or by his functional specialists (accountant-economist, economist, manager-analyst, marketer). Specialized subdivisions are being created at large trade enterprises - planning departments, planning services, and strategic planning centers. Their staff is divided into two groups: the most qualified part - specialists who provide strategic thinking to the organization. Technical workers (approximately 30% of the staff of the department) collect and process information, maintain documentation and draw up reports.
The distribution of functions in the traditional planning scheme by management levels can be as follows. The top level carries out the adoption of strategic decisions, control over the implementation of plans by divisions. The middle and lower levels of management collect the necessary information of a strategic nature. At this level, draft plans are coordinated with higher units, operational planning of the work of structural units is carried out. Under certain conditions, it is advisable to introduce decentralized planning schemes that involve the inclusion of functional and operational managers in the area of responsibility for developing a strategy. Target planning groups can be created from the heads of line and functional services.
The strategic planning process is carried out in several stages. Its scheme is shown in Fig. 2.1.
The process of strategic planning begins with an analysis of the external and internal environment of the organization. ^ Analysis of the external environment is the process of forming an information picture of the external environment, revealing the opportunities and risks for the organization. In order to obtain sustainable competitive advantages, trade enterprises are forced to focus their product offering and sales technology on certain market segments (target segments). Therefore, monitoring of the external environment is carried out taking into account the specifics of their needs.
Rice. 2.1. Model of strategic cyanification of the activities of a trade organization
At the first stage, a system of factors of direct and indirect impact on the work of the organization is determined. Based on them, a system of evaluation indicators is formed. Analyzing the external environment, it is advisable to focus on the following areas:
^ 1. The market of buyers of goods and services. The results of his analysis determine the direction of business development. Key information should answer the following questions:
– Who are our customers?
What do they want to buy?
Why do they want to buy?
How much do they want to buy?
– What conditions for the purchase of goods correspond to their needs?
The source of information are buyers, experts, specialists of the organization, the media, statistical authorities and specialized firms. As research methods, the most informative are: interviewing and surveying buyers, filling in questionnaires by buyers placed on the trading floor, focus group studies, information obtained through direct marketing, content analysis and other methods of studying materials published in print and placed in Internet, methods of expert assessments. The database being formed should include: a list and characteristics of markets that are in the area of interest of the organization. The structure of their consumption and the factors influencing the process of making a purchase decision are analyzed. As indicators for assessing the consumer market, you can use: demographic and economic characteristics of the population (for example, gender, age, average per capita family income), consumption structure, indicators reflecting consumer preferences (price, quality), lifestyle, consumption psychography, volume and structure of purchases, potential demand. A card file of potential wholesale buyers is being developed, which reflects the history of relationships: dates of negotiations, requirements, reasons for refusing to purchase, prospects for cooperation, etc.
2. ^ Market of goods and services. An analysis of this group of factors is necessary to select the most promising suppliers and plan new types of services provided by a trade organization. This group of factors is represented by indicators that characterize: the dynamics of the volume of retail trade in the region in the context of individual groups of goods, the range of goods and services corresponding to the product specialization of the enterprise, the life cycles of goods and services, the seasonality of sales, new goods and services, in the implementation of which may be interested organization, their consumer properties, functionality, design, trend of changes and improvements. The dynamics of the average price level and the size of the price range for the observed groups of goods is analyzed.
3. ^ Supplier market. The analysis should characterize the potential suppliers of the organization: manufacturers, distributors, wholesalers, changes taking place in this market. The studied parameters of suppliers include: specialization and its compliance with the specifics of the organization’s work, readiness to adapt to the requirements of the enterprise, geography of location, forms of interaction with trade, image in the market, reliability and commitment, terms of sale, delivery and return of goods, prices, benefits and discounts provided , quality and consumer properties of the offered goods, the list and conditions for the provision of additional services, packaging, packaging, advertising support. Suppliers of equipment, technical means, inventory, packaging materials, containers, everything that a trade enterprise needs to carry out daily activities are also analyzed.
4. Technology. Achievements in the field of organization of trade and technological processes, information on innovations in the field of sales technologies, computer science, transportation, storage, packaging, organization of services, and ensuring the safety of goods are analyzed. The prospects for their implementation in the working conditions of a trade organization are considered. Information is collected on the directions for improving technical means and equipment.
5. ^ Financial markets. A database is being formed on the characteristics of potential investors, the investment climate and instruments for placing reserves of monetary assets.
6. ^ Labor resources. The purpose of the analysis is to identify the most promising labor markets. The main characteristics of the labor market segments are studied: the ratio of supply and demand, the capacity and structure of supply (gender and age, professional), qualitative composition (education, experience), price, features of the labor market infrastructure, etc.
7. ^ State regulation mechanism activities of trade enterprises. The acts of legislative and executive authorities that regulate the activities of a trading enterprise within the chosen direction are analyzed: tax and labor legislation, legislative acts relating to support for entrepreneurial activity and small businesses in particular, social security of the population, labor protection and health of workers, protection of consumer rights, ecology , pricing, investment and tax policy, etc. The work of public and private institutions that ensure their implementation is being studied.
8. Competition. It is one of the most significant factors in the work of a trade organization. Information about competitors makes it possible to determine the market niche when choosing a specialization trading activities. During the analysis, a list of the most significant competitors is established, information is collected on such parameters as development history, goals and strategies, strengths and weaknesses, market position, image, assortment and price policy, technologies, performance results, etc.
9. ^ Cooperation environment. The purpose of the analysis is to identify functional areas of external interaction and select the most promising partners. To do this, in the context of specialized activities, the characteristics and working conditions of organizations providing intermediary services, readiness for cooperation on the conditions offered by the enterprise are analyzed.
10. ^ Information environment. The external information environment of business is represented by the mass media that form public opinion regarding business in general and the direction of activity chosen by the organization in particular. Analyzed opinions, points of view about the goods, the organizations themselves, which can influence the development of business. Socio-psychological factors, factors of culture and national characteristics of consumption, reflected in the press, radio, television, and the Internet, are studied.
11. ^ International environment. It includes an analysis of the factors that determine the functioning of the organization in international markets: the state policy to protect the interests of national business, the features of business in trade and its specific areas that have developed in individual countries. Information about the work of individual foreign trading companies, interaction with which is of interest or may have an impact on the activities of the organization.
The next important component of strategic planning is the analysis of the internal environment of the organization. The analysis of the internal environment is a process of studying the totality of the internal elements of the organization, which allows to identify its strengths and weaknesses, as well as internal development reserves. The purpose of the analysis is to assess the state and efficiency of the use of resources available to the organization. The analysis is carried out in the following areas:
1. ^ Organisation management. The management system operating at the enterprise is analyzed: the organizational structure of the enterprise, the distribution of powers and responsibilities, the organization and efficiency of the management apparatus, the main management subsystems, the performance of key managers. The rigidity of the management system, the effectiveness of existing regulations are assessed.
2.Sales. Over the past two or three years, in the section of product groups and individual products, daily, weekly and monthly sales volumes, the number of purchases, average cost one purchase. The factors of dynamics of indicators and the reasons for its change are analyzed.
3. ^ Goods and services. The breadth and depth of the range of products offered, its characteristics, consumer properties, and compliance with existing demand are analyzed. Commodity stocks, commodity turnover, facts and reasons for the lack of goods on the trading floor, the attitude of buyers to the assortment structure. Representative products that determine the perception of a trade organization by the buyer are analyzed in more detail.
4. Marketing. The description of the main components of the marketing strategy is given. Provides information about pricing (factors), the perception of the price by the buyer, distribution channels of goods (types and degree of their branching), forms and measures to enhance sales and promotion of goods, consumer market research, their budget, organization of in-store advertising, promotional events. A description of the methods and activities for the formation of the image of the organization, public relations and the media is given.
5. Information. The effectiveness of the information system, its strengths and weaknesses are evaluated. Information flow regulation mechanism. The level of automation of information processes. Information Technology. Logistics and staffing.
6. Technologies and organization of trade and technological processes. In the context of the links of the trade and technological process, the strengths and weaknesses of the organization's work in the following areas are analyzed:
6.1. Procurement. The information is collected in the section of individual providers. The volume and structure of deliveries, delivery terms, reliability, completeness and timeliness of fulfillment by the supplier of its obligations, additional services provided, pricing policy and price levels, payment terms, system of benefits and discounts, speed of execution of applications, implementation of the conditions for returning goods, assistance, rendered in the promotion of goods, forms of cooperation.
6.2. Delivery. The methods of delivery of goods, their effectiveness are analyzed. A database is being formed about transport organizations that deliver goods to the store: image, characteristics of vehicles, organization of work, clarity, quality and timeliness of fulfillment of delivery conditions, tariffs, losses and their compensation. When delivering goods by own transport, the quality, operating costs and efficiency of its work are analyzed.
6.3. ^ Acceptance, storage and preparation of goods for sale. A list of technological operations is given, and an assessment of the effectiveness of their organization, technical support is given, bottlenecks are identified, information on the safety of goods is analyzed, and shortcomings in its provision are identified. 6.4. Organization and technology of customer service. The characteristics of the design and placement of equipment in the trading floors, the rationale for the accepted level of customer service are given. The effectiveness of the applied forms and methods of service is assessed, their shortcomings are identified. The correspondence of merchandising methods to the modern level, compliance with the established rules and requirements for customer service by the staff, complaints and claims of visitors are analyzed. Information is collected about customer ratings of service quality. The organization of additional services is analyzed.
7. ^ Personnel potential and working conditions. The characteristics of the organization's personnel are given in the context of the factors that determine the competitiveness of a trade organization in the market. The gender and age structure of employees is assessed. Compliance of qualifications with trade and technological requirements and the level of customer service. Working conditions, compliance with safety requirements, performance standards and their implementation, labor discipline. Efficiency and motivation of personnel. The attitude of the staff to the current incentive system, its shortcomings. Staff turnover, including leading specialists; problems associated with overload, stress; complaints and dissatisfaction of the staff; moral and psychological climate in the team; conflict situations and ways to resolve them; effectiveness of group interaction.
8. ^ Logistics. The composition of the equipment is analyzed. For leased fixed assets, the terms of the lease are assessed. Information is provided on the cost, quality characteristics, physical and obsolescence of fixed assets, their compliance with established requirements, and the efficiency of use is assessed. Provides information about the equipment of workplaces.
9. Finance. The description of the financial management system of the organization is given. Sources of formation, efficiency of use financial resources, problem areas. Relations with creditors, bank, debtors. Distribution costs, resource-saving measures.
10. ^ Organizational culture. A list of declared organizational values, regulatory documentation, a list of activities that ensure the formation of organizational culture, compliance of personnel behavior with the requirements of organizational culture are given.
Analysis and systematization of information about the state and dynamics of development of the external and internal environment are the information base for formulating the logic of the development of events. This allows you to make a forecast for the planned period of time. Forecasting methods are determined by the specifics of a commercial enterprise and the conditions of its operation. Scenario forecasting methods prevail in modern market conditions. Comparison of predictive indicators is the basis for determining the target state of the business. The implementation of this stage of strategic planning is associated with making decisions to determine the direction of the organization's development. First of all, the main, most common goal of the organization is determined - its mission (business concept). It determines the specifics of strategic and tactical goals.
The mission is a kind of credo of the organization and is approved by the top management. The mission, or business concept, is the ideological basis of the organization's management, declaring its unique purpose, highest values and fundamental goals of functioning. The importance of formulating a business concept is due to the following:
1. The business concept reflects the status of the organization in the business world, is a generalization of the content of its business.
2. The proclaimed concept of business increases the efficiency of information communications of the organization with the external environment, promotes its recognition by the external environment.
3. The mission serves as a means of motivating staff, stimulates its development and coordinates efforts towards corporate values.
4. Improves mutual understanding between administration and staff.
5. Forms the conditions for the identification of employees with the organization.
6. It is a visual form of demonstrating the social role and responsibility of the organization for the results of its activities.
The search for a mission is localized in areas where the highest values of the organization are concentrated: product - service, market - buyer, social role - staff. Most often, the mission statement includes one or more statements that the organization intends to focus on. These include:
1. Key areas and conditions of activity, priority values, most important species activities and tasks, forms of trade, the main range of goods and services sold, their features, serviced market segments, the specifics of the organization of trade and technological processes.
2. Features of the external environment that affect the working principles of the organization.
3. Culture of the organization, features of personnel policy, features of interaction of personnel within the enterprise, key values and characteristics of personnel, psychological climate in the team.
4. Social responsibility for the most important, from the point of view of the administration, areas - improving the standard of living of the population, solving certain environmental problems, ensuring the health and safety of the population, guaranteeing the quality of goods and services, creating new jobs, supporting low-income citizens, social protection of employees of the enterprise , professional responsibility for the quality of interaction in the market.
The wording should be simple and easy to understand. It can be extended and short. In table. Figure 2.1 provides some examples of brief mission statements for the most prominent trading firms and catering companies.
Table 2.1
Organizational Mission Statement Examples
| ^ Name of company | Brief Mission Statement |
| Mrs. Fields" Cookies | Selling completely fresh, warm baked goods to make it look like you walked into my house and caught me taking them out of the oven |
| McDonald's | Offering a limited menu of hot and tasty food with fast service in a friendly atmosphere of a clean restaurant and low prices |
| Marks & Spencer | Offer to the mass consumer with an average income of first-class consumer goods |
| Burger King | Providing inexpensive, fast food |
| Long John Silver's | To be America's premier fast food restaurant chain. On each visit, we will provide our guest with a prompt, courteous and friendly manner with very tasty fish, seafood and chicken food. |
| Wal–Mart | Always low prices |
| Marriott Hotels | Provision of accommodation and maintenance services in order to create a strong, long-term and mutually beneficial cooperation with customers, employees, shareholders and society |
The mission defines the boundaries of decision-making for personnel at all levels. Therefore, it is publicly proclaimed and formalized in a special document - a mission statement.
^
2.2. Goals and strategies for the development of a trading organization
A well-defined mission defines the boundaries of the search for the organization's strategic goals. An organization's objectives are specific, key results (or status) that it must achieve within a specified period of time. Clearly formulated goals guarantee the solution of the following tasks:
1. Contribute to the concentration of the organization's efforts in the most important areas.
2. Determine the design (direction of reorganization) of the organizational structure.
3. Serve as criteria for evaluating and stimulating the achievement of results.
4. Determine the structure of resource allocation. Financial Goals and the goals of gaining market positions are considered to be key to the organization as a whole.
^ By scope goals are divided into general and specific. Common goals ensure the implementation of the organization's business vision (eg, total sales, profitability, market share). Specific goals are formulated for the main activities and functional purposes (for example, sales volume for certain product groups, marketing goals, personnel management).
^ By the duration of the planning period goals are divided into long-term, medium-term, short-term and operational.
In accordance with the specifics of the formulation goals can be divided into quantitative and qualitative (descriptive). The degree of achievement of quantitative goals can be measured. Qualitative goals are formulated as detailed description state to be reached. In this case, we can rather talk not about the degree of achievement, but about compliance.
Depending on the level and specifics of organizational units, for which goals are formulated, they are divided into strategic (corporate), functional, operational, etc. Strategic Goals defined for the organization as a whole. Functional are established for functional divisions, operational - for commodity departments and sections.
The main rules for formulating goals are as follows:
1. Goals should be clear, specific and measurable. Following this rule allows you to unambiguously assess the degree of achievement of the goal, the necessary resources and the timing of achievement.
2. Goals should be tough, achievable and reasonable. Overestimated or underestimated goals do not contribute to the realization of the potential of employees, do not allow clearly coordinating the actions of personnel and taking the right solutions. They do not allow assessing the degree of success of the work done and reduce the motivation of employees. Underestimated goals, in addition to the listed shortcomings, discourage the staff.
3. When choosing goals, you should limit yourself to a few, the most important ones. The implementation of the 3-4 most important goals ensures the concentration of resources in the most promising areas.
4. When setting a goal, you should clearly indicate the deadlines for implementation. This allows you to plan the progress of work and rationally allocate resources. Too long term for the implementation of the goal does not contribute to the mobilization of the efforts of the staff. In such a situation, the employee creates the illusion of excess time. The closer the goal is, the more often he remembers what needs to be done. Hand jobs and overtime work are a consequence of such disorganization. Therefore, when setting goals with a long planning horizon, the manager must set intermediate goals and provide appropriate control.
5. Goals should be ranked according to the principle of priority and implementation time. Ranking sets the order in which goals are to be achieved.
6. Goals must be legitimate, understandable and recognized by the employees of the organization. Ensuring this requirement is included in the functions of the immediate supervisor. Setting goals based on the principle of participation is one of the key elements of modern management. It is advisable to look for opportunities to involve employees in the search for goals, to explain the meaning of the goals set. The participation of personnel in the development of goals simplifies the process of their implementation, since possible obstacles are eliminated in the process of coordination.
7. The implementation of the goals should be linked to the system of material and moral incentives for personnel.
The search and formulation of goals is the most important stage of goal setting. To streamline this process, the set of goals of the organization should be divided into strategic - corporate goals of the organization, tactical goals - they are developed in the context of the functions implemented by the organization, functional divisions (functional goals) and linear divisions (operational goals). Operational goals are formulated at the job level and set individual standards staff work. The set of goals of the organization forms a hierarchy of goals - a tree of goals (Fig. 2.2). 
Rice. 2.2. Variant of the tree of objectives of the organization of trade
The information base for determining strategic goals are forecasts of the external and internal environment of the organization. important source information - special marketing research. Goals are defined in areas that characterize market positions or sustainable competitive advantages. Within the selected target segments and forms of service, the volumes of future activities are most often planned (for example, revenue volumes, market share), performance (for example, the average level of costs, commercial expenses as a % of revenue), labor productivity (revenue per employee), financial results (average level of trade margin - gross profit in % of revenue, average level of net profit - net profit in % of revenue, the value of fixed and working capital, the ratio of debt and equity capital, profitability of investments, product characteristics (quality, price, breadth and range depth).
Development of development strategies . The next step in strategic planning is strategy development. The term "strategy" comes from Greek word strategia, which originally meant any management skills (administrative talent, oratory, strength). Later - the ability to organize forces to defeat the enemy and create a single system of comprehensive control, "the art of warfare". In management, strategy means a program of action that ensures the implementation of the mission and goals of the organization.
Any strategy gives an answer to two basic questions: “What and when should be done to achieve the goal?” and “Who should do it?” There are quite a lot of classifications of strategies based on one or more features in the literature.
In accordance with the scale and level of business standardization, strategies are distinguished:
- large stores with a standard assortment and level of service (super- and hypermarkets);
- large stores oriented towards buyers with high requirements for the assortment, quality of goods, service, oriented towards a buyer with an income level above the average;
– small shops with a standard assortment and level of service (shops with small area located in places close to the buyer);
– small specialized stores with an elite level of service, offering exclusive goods with a high level of quality.
In accordance with the direction and pace of development, organizations can follow the following types of strategy:
1. ^ Limited growth strategy. Provides a slight growth in sales volumes, taking into account the prevailing inflation rates.
2. growth strategy. Its implementation is aimed at ensuring high rates of development.
3. reduction strategy. Provides for a reduction in sales compared to the previous period or the complete liquidation of the enterprise.
4. ^ combination strategy. Provides a combination of the above strategies.
The growth strategy can be implemented in four main areas:
– market penetration (increasing sales volumes within the target market by attracting buyers who previously purchased goods from competitors, increasing the number of purchases and frequency of visits to the store while maintaining the forms of trade service;
– market expansion (increase in sales volumes due to introduction to new target markets while maintaining the old forms of trade services);
- development of forms of trade services (increase in sales volumes due to the introduction of new forms of trade services in the same target markets;
– diversification (increase in sales volumes due to additional servicing of new target markets and introduction of new forms of trade services).
In accordance with the levels of implementation, strategies are divided into corporate, functional and operational strategies. Corporate strategy is a generalized program of actions of the organization. It may include a list of activities that ensure the implementation of the strategies listed above. The corporate strategy is detailed in a set of interrelated functional strategies developed in vital areas of activity (commodity, pricing, investment, structural, marketing, etc.). Strategies of functional divisions include tactical activities (participation in fairs, advertising campaigns, establishing certain distribution channels). Operational strategies are aimed at determining the actions that ensure the implementation of the goals of the product departments and sections.
^
2.3. Planning the implementation of the organization's strategy
Planning for the implementation of the strategy provides for the sequential implementation of the following steps:
– formulating a policy for the implementation of the main directions of strategic development;
- planning the design, or directions of reorganization, supporting control systems;
– preparation of functional and operational plans for the implementation of the corporate strategy.
^ 1. Formulation of a policy for the implementation of the main directions of strategic development.
The term "politics" originates from the ancient Greek πоλιτικα - the art of government. In management, politics is interpreted as the art of managing the actions of personnel to implement certain strategies. The policy is a tool for regulating the work of the organization's main management systems and represents the fundamental principles that guide its personnel when making decisions. This is a system of general views, ideas of the top management of the organization on the nature of the actions taken by the personnel. It serves as a means of coordinating the actions of workers. Policy formulation is the prerogative of strategic managers. By delineating the general boundaries of action, the policy provides personnel with a certain freedom in choosing decisions. Of greatest importance is the formulation of the policy of a trade organization in the field of sales (price, assortment policy, policy in the field of organizing customer service), trade and technological, personnel, financial, and investment policies. The policy, proclaimed in the form of written or oral directives, is communicated to managers at all levels and ordinary workers.
Pricing policy is differentiated in accordance with the specifics of the goods sold. At the same time, it is advisable to divide the entire assortment into three conditional groups of goods:
1. Goods - sales leaders (the most frequently purchased goods that attract a buyer at a price lower than those of competitors). Prices for these products are reviewed every two or three days as a result of comparison with prices for similar products sold by competitors.
2. Goods of the main range, sold at the price level of competitors. Revision of prices for this group of goods is carried out approximately once a week.
3. Goods of special demand, sold above the prices of competitors as a result of their sustainable competitive advantages in terms of their consumer properties and qualities.
The assortment policy is determined by the chosen development strategy of the trade organization. Thus, attention can be focused on the implementation of the most popular and popular groups of goods, and within the groups - on goods with the fastest turnover. The breadth and depth of the assortment are selected in accordance with consumer preferences.
^ 2. Planning for the design, or reorganization, of supporting control systems.
Planning activities to bring support systems in line with the adopted strategies includes:
– development of a mechanism for the functioning of the management system;
– development of documentary support for reorganizations;
- a list of actions to create or reorganize management systems;
- determination of deadlines, responsible and performers; -development of a system of control over execution.
^ 3. Drawing up functional and operational plans for the implementation of the corporate strategy.
Technologies of intraorganizational planning are based on the principle of systematic management and are part of the strategic planning of the organization's activities. The main indicator of operational plans developed within the framework of the implemented strategy is the volume of sales. In the practice of management, several approaches to its planning are used.
The centralized approach provides for the concentration of powers to develop planned indicators at the level of management of the trade organization. The planned sales volumes are approved by the head of the enterprise and communicated to the heads of the relevant structural divisions. The goals set shape the nature of the organization's resource allocation. The advantage of this approach is the possibility of concentrating commodity resources in the most profitable areas of activity, determined within the framework of the chosen strategy. The disadvantage of the approach is the lack of opportunities for managers of middle and lower levels to influence the product policy of a trading enterprise.
In a decentralized approach, the sales planning process begins with budget requests from sales and product managers. After their agreement with senior management, sales volumes are approved. With this approach, operational managers are included in the process of developing key decisions on the purchase of goods. However, the struggle for resources between them, which is natural for such a scheme, can be the reason for making decisions that are not determined by the requirements for the formation of an optimal assortment structure, but by spheres of influence. This circumstance can adversely affect the turnover of inventory and lead to a decrease in the profits of the organization.
The combined approach allows to avoid the listed shortcomings. It is based on the overall product strategy developed by top management. Forecast decisions on goods of constant demand, promising and unpromising goods determine the breadth and depth of the assortment. On their basis, a set of design solutions is developed, brought to the attention of personnel working directly with the product. Operational managers refine and detail design decisions based on the information they have and, with appropriate justifications, send them to higher management for consideration. Within the framework of agreed projects, budget requests are formed. Coordinated by type of goods, they are approved by top management.
Functional plans are developed within the functional divisions or activities of the organization. Planning schemes can also be centralized, decentralized and combined. Plans are developed for specific areas of activity and for the structural unit as a whole. The choice of planned indicators reflects the specifics of the functional specialization of the unit.
Operational and functional plans, like any other plan, include a number of components, the development of which should be the focus of the planning manager. The elements of any plan are: goals, programs, rules, procedures, standards, methods and estimates. At the level of the organization as a whole, programs take the form of corporate strategy, and rules are transformed into policies. The specifics of the development of the listed elements at the level of departments is as follows:
Goals. The algorithm for formulating tactical goals is determined by the strategy implementation planning scheme adopted in the organization - centralized or decentralized. The most widespread in trade are centralized planning schemes that exclude the participation of low-level managers in the development of organizational planning decisions.
Under certain conditions, decentralized planning schemes can be used at trade enterprises, implemented through a system of approvals and providing for the involvement of lower-level personnel in the process of formulating the goals of departments. The approval procedure is coordinated by economic services that develop projects for the goals of structural units. They are communicated to the heads of the relevant departments. At each level, the goals are analyzed, adjusted taking into account the opinions of the heads of the relevant departments and the personnel subordinate to them. The planned service, taking into account the adjustments, develops a new version of the goals. The procedure is repeated until the goals are agreed upon at all levels. The final version is approved by the management.
Program. The program is a set of specific actions aimed at achieving the set goals and agreed on terms, results, resources and executors. Projects of subdivision programs are developed on the basis of new strategic initiatives, in accordance with the tactical goals and strategies of subdivisions. Their content is specified in the process of approvals. Programs establish redistribution of staff, equipment, commodity and financial resources between divisions.
Rules.Rules define the direction and general boundaries of personnel actions in specific situations. They are formed by the policy of the organization in a certain area of activity. There are external and internal rules. External ones, such as the "Rules for the sale of certain types of goods", are approved by the relevant executive authorities of the federal and regional levels. Internal rules (for example, internal labor regulations) are developed by the administration of a particular trade enterprise in relation to the specifics of its activities and are approved by the director. The content of the internal rules must not contradict the content of the external rules.
Rules are developed in relation to actions that require the same type of behavior in frequently repeated situations. Documented rules take one of the forms of organizational impact and are binding. Most often they are fixed in the form of instructions or approved rules (instructions on the procedure for returning containers, internal trade rules, the operating mode of the enterprise).
Performers must understand the appropriateness of the implementation of the rules. Therefore, in some cases, their formulation can be carried out with the participation of direct executors. If the rules “do not work” due to a change in the situation, the subordinate must notify the manager about this in order to make the necessary adjustments. In a non-standard situation in the absence of a leader, the subordinate is guided by priorities that reflect organizational values.
Procedures.The procedure is strictly established sequence actions. The use of procedures such as the procedure for hiring and processing documents when hiring and dismissing an employee, the procedure for concluding contracts for the supply of goods, the procedures for accepting, storing and preparing goods for sale, not only contributes to the achievement of a qualitative result, but also often avoids financial losses. Procedures, like rules, are developed for a specific situation. When it is changed, the approved procedures are amended.
Regulations. The standards are the values of the indicators corresponding to some reference levels of the measured characteristics. In planning practice, quantitative and qualitative standards are used. The most widespread in trade are spending standards: money (for example, for advertising, remuneration of managerial personnel); time limits for performing operations; service standards; staffing standards; material consumption standards (for example, for packaging); inventory standards; efficiency standards (for example, the standard level of profitability), the standard purchase price, the standard for turnover per square meter area of the trading floor, etc. The development of standards is carried out by economists, technologists, merchandisers, marketers, line and functional managers. Observation data (timing, photograph of the working day), results of assessment of the situation by enterprise specialists and experts, analysis of indicators of the past period and the current state of affairs, customer surveys are used as an information base for calculations.
Methods. The methods are ways to perform the actions specified in the program. The choice of method often determines the amount of resources allocated. As a rule, the choice of methods is the prerogative of the leader. Therefore, it is advisable to make sure that subordinates understand their essence or have time to understand and master them.
Estimates.^ The estimate is a way of allocating monetary resources, taking into account the actions planned in the program. The development of estimates plays a special role.
1. The estimate is a component of the calculation of the effectiveness of the developed program and one of the criteria for choosing a planned alternative.
2. The draft estimate makes it possible to evaluate program activities in terms of their effectiveness and adjust their list on this basis.
3. Approved estimates serve as a means of control over the expenditure of financial resources.
Estimates are an element of budget planning - an important component strategic management. In a broad sense, budgeting is the process of developing a structure, technology for the formation, coordination, approval and adjustment of budgets, as well as the introduction of a system for monitoring their execution, corresponding to a fixed responsibility scheme. Planned budgets provide for the planning of revenues and costs and ensure the optimal allocation of resources allocated to the implementation of the strategy. In management practice, several budgeting schemes are used. Bureaucratic schemes provide for the centralization of budgetary decisions. Thus, the organization's resources are concentrated in the most promising market areas. Its disadvantage is the lack of opportunities for middle and lower managers to influence the budget process. The decentralized budgeting scheme implies giving lower-level management the right to independently determine the resource needs of their units, which does not always contribute to coordinating the efforts of employees in the direction of implementing strategic decisions. A number of schemes represent a combined approach to budget planning, which allows avoiding the listed shortcomings.
Commodity budgets have received the greatest distribution in trade. The centralized scheme for the formation of the commodity budget provides for the development of a consolidated budget in the context of commodity groups and individual items of goods by the relevant specialized services and bringing its indicators to the executors (merchandisers, purchasing managers or heads of departments, sections). This approach allows you to implement the organization's product strategy to the greatest extent. The decentralized scheme for the formation of the commodity budget provides for the coordination of budget requests developed by the budget executors themselves. A simplified form for the development of monthly commodity budgets for a food group of goods is presented in Table. 2.2 (conditional example).
Table 2.2
Commodity budget of the planned period of time
| № p/p | Indicators | Months | Total for the year* |
||
| January | February | ... |
|||
| 1 | 2 | 3 | 4 | … | 14 |
| 1. | Distribution of sales volume by months in % - forecast | 12 | 10 | ... | 100 |
| 2. | Sales volume excluding VAT and similar payments - forecast (thousand rubles) | 1200 | 1000 | ... | 10000 |
| 3. | Planned reduction in the cost of goods sold as a result of markdowns, sales promotions, etc. | 42 | 18 | ... | 240 |
| 4. | Planned natural decline | 8 | 6 | ... | 130 |
| 5. | Other expense | 38 | 32 | ... | 420 |
| 6. | Planned one-day sales volume (thousand rubles) | 40,0 | 35,7 | ... | 40 |
| 7. | Standard stock of goods in days of turnover | 3,8 | 4,2 | ... | 4,0 |
| 8. | Planned amount of inventory at the beginning of the month (thousand rubles) | 152,0 | 149,9 | ... | – |
| 9. | Planned amount of inventory at the end of the month (thousand rubles) | 149,9 | 160,0 | ... | – |
| 10. | Planned volume of purchases at retail prices without VAT and similar payments (thousand rubles) | 1285,9 | 1066,1 | ... | – |
| 11. | Gross profit(sales income, thousand rubles) | 300,0 | 220,0 | ... | 2600 |
| 12. | Planned volume of purchases at purchase prices (thousand rubles) | 985,9 | 846,1 | ... | – |
* The planning period is set in accordance with the budgeting scheme adopted by the organization.
1. The monthly structure of sales volumes is established on the basis of an analysis of their distribution over previous periods of time, planned structural shifts in the assortment and other factors. The sales volume is determined based on the adopted product strategy and policy based on the analysis of sales volumes for previous periods of time, the results of marketing research, and other information.
2. Monthly sales volume in this example is defined as the product of the planned total sales volume and its share attributable to each month (for January - 10,000 0.12).
3. The planned reduction in sales as a result of markdowns is determined based on the analysis of the database of forced markdowns as a result of loss of presentation during transportation and storage, expiration dates, etc. taking into account the predicted change in the markdown factors in the planned period of time. The planned reduction in sales as a result of price reduction to stimulate sales is determined based on the price reduction programs adopted for the planned period (for January - 42 thousand rubles).
4. The planned natural loss is determined in accordance with the structure of the product range and the accepted norms of natural loss (for January - 8 thousand rubles).
5. Other expenses include the planned volume of goods sold to the personnel of a trade organization at a discount by the value of the difference in price, the planned use of goods for own consumption, the forecasted volume of loss of goods as a result of damage and theft, the forecasted return of goods, etc. (for January - 38 thousand rubles).
6. The planned one-day sales volume is determined based on the planned sales volume for the month and the number of working days (for January - 1200 thousand rubles: 30 days (one sanitary day) = 40 thousand rubles.
7. The standard for the stock of goods in days of turnover is established on the basis of technical and economic calculations and depends on the characteristics of the goods and the conditions for their storage, the form of trade services, the conditions for the supply of goods - procurement, transportation, the rhythm of deliveries, and other factors (in January - 3.8 days) .
8. The planned amount of inventory at the beginning of the month is calculated as the product of one-day sales volume and the standard of inventory in days of turnover (for January - 40 thousand rubles 3.8 = 152.0 thousand rubles).
9. The planned amount of inventory at the end of the month is equal to the planned amount of inventory at the beginning of the next month (for January - 149.9 thousand rubles).
10. The volume of purchases planned for the month at retail prices is equal to the volume of sales for the month (p. 2) + the planned decrease in sales volumes as a result of markdowns and planned price reductions (p. 3) + + the planned natural loss (p. 4) + other expenses (p. 5) + stock at the end of the month (p. 9) - stock at the beginning of the month (p. 8) (for January - 1200 thousand rubles + 42 thousand rubles + 8 thousand rubles + 38 thousand rubles) rubles + + 149.9 thousand rubles - 152 thousand rubles = 1285.9 thousand rubles).
11. Gross profit is determined in accordance with pricing strategies: on the basis of a fixed trade markup or a markup set taking into account market conditions (for January, 300 thousand rubles).
12. Turnover at purchase prices is determined as the difference between the planned volume of purchases at retail prices (line 10) and the planned gross profit (line 11) (for January - 1285.9 thousand rubles - - 300.0 thousand rubles. = 985.9 thousand rubles).
When determining the amount of financial resources allocated for the purchase of specific groups of goods, the form of payment, delivery time and a number of other factors that determine the need for funds are also taken into account.
^
2.4. Drawing up a business plan for a trading enterprise
A business plan is a form of presentation of a business model implemented by an organization in a planned period of time. The business plan allows:
- evaluate the feasibility and profitability of the presented option for the development of business processes;
- define possible threats and obstacles to its implementation, ways to eliminate or reduce them negative impact on the results of the organization's activities;
- to form a management that ensures the future activities of the organization;
- establish standards for evaluating the results of the future activities of the organization.
Types of business plans and their specific features
| Entrepreneurship strategy business plan | Ensuring the income of the owner | Justification of the amount and timing of dividends paid | Owners - founders, shareholders (supervisory board, board of directors) |
| Investment business plan | Attracting investments | Justification of the reliability of the planned business and the terms of repayment of loans | Lenders |
| Anti-crisis business plan | Financial recovery of the enterprise | Justification of the main measures to restore the solvency of the organization | Meeting of creditors |
A business plan can cover the activities of the entire enterprise and be developed for a specific idea or project. In the latter case, it will be an instrument of intra-company entrepreneurship.
Depending on the specifics of the business, a business plan is developed for up to three years. Most often, trade organizations use short-term business planning - up to a year (unless other terms are specified by the user). Given the importance and complexity of this document, for its development is formed working group, headed by the head of the organization (his deputy or leading specialist), coordinating the work on the implementation of business planning. It consists of the heads of the main structural divisions of the organization. The composition of the group, its powers and terms of operation are approved by order of the director of the organization. A business plan can be a rationale for opening a new trade enterprise. In this case, it is developed not only for the investor in order to obtain a loan, but also plays the role of a regulation that determines the activities that are necessary to open a store and the procedure for their implementation.
The standard business plan structure should reflect:
1. Key business goals formulated taking into account the possibilities of the external environment, the competitive advantages of the enterprise and its limitations.
2. Justification of the strategy and tactics of doing business.
3. Evaluation of the effectiveness of their implementation.
4. Determining the need for financial resources.
5. Justification of the business investment program.
An approximate list and sequence of presentation of materials in the business plan are shown in the diagram below (Fig. 2.3). 
Rice. 2.3. List and sequence of presentation of material in a business plan
The typical structure of a business plan for a trading enterprise is as follows:
Title page.
Section 1. General information about the enterprise.
Section 2. Features of the state of the selected business area.
Section 3. The essence of the project in the selected business area.
Section 4. Corporate Goals and Strategies.
Section 5. Plan of trading activity.
Section 6. Marketing plan.
Section 7. Organizational plan.
Section 8. Assessment of business risks and their insurance.
Section 9. Financial plan (income and cost forecast, breakeven point, cash flow forecast, draft balance sheet, financing strategy, business investment efficiency assessment, loan repayment period calculation).
Applications.
The following are the most general guidelines for developing the listed sections of a business plan.
^ Title page. On the title page the name of the enterprise, its legal address, postal code, telephone number, name and cost of the project (financial resources necessary for the operation of the trade enterprise in the planned period of time), the planned period of time or the date of commencement of the project, the names of the person in charge and compilers are indicated.
Summary. It is written after the development of sections of the business plan. It reflects its most important provisions.
^ Section 1. General information about the enterprise. The section contains the following data:
1. The founders of the enterprise - the owners of the largest blocks of shares or the owners of the largest shares (full name, amount of contribution, address, telephone).
2. Head of the enterprise.
3. Organizational and legal form.
4. Date of registration of the enterprise.
5. Registration certificate number.
6. Name and address of the institution that issued the registration certificate.
7. Amount of share capital or authorized fund.
8. Date of commencement of activity.
9. Number of staff.
10. Bank serving the enterprise (name, address, telephone).
11. Personal data of the main managers of the enterprise (education, qualifications, work experience, telephone address).
Section 2. Features of the state of the selected business area. The purpose of the section is to justify the feasibility of doing business in the chosen area. The need for the implementation of this type of activity, the average level of its profitability, the general state of the markets and other factors are analyzed.
^ Section 3. The essence of the project in the selected business area. The purpose of the section is to characterize the essence and potential of the future activities of the enterprise. The section should describe the target markets, the specifics of demand, the planned product specialization and types of services, their novelty, competitive advantages, adaptive capabilities of goods or services to market needs. A general description of trade and technological processes, methods of selling goods is given. The section should indicate work experience in the chosen direction (if any) and its results, established partnerships and connections, volumes of previous activities. A list of contracts concluded under the project should be provided. The same section provides a description of the resources available to the organization and which will be used in the project: buildings and premises, their characteristics (they are owned or rented, lease terms), machinery and equipment, their characteristics, intangible assets, working capital etc.
^ Section 4. Corporate Goals and Strategies. The purpose of the section is to provide a rationale for the choice of general goals and strategies for the development of the enterprise. The section provides a rationale for the profitability of the location of a trade enterprise: geography of location potential buyers, its density and boundaries. They are determined by the type of store, the specifics of goods and assortment, the level of competition and other factors. The information base of the decisions made on the choice of goals and development strategy is marketing research, the results of which are given in the Appendix. As research methods, market observations, interviews with trade specialists, interviews with potential buyers, analysis of price lists, statistical information, information provided by specialized organizations and local administrations, and other available information are used.
Retailers differentiate buyers of the service area by age, social status, income level, collect information about the opinions of potential buyers about the work of competitors' enterprises (location and design of the store, assortment and quality of goods, convenience of product placement, opening hours, price level, quality of service). Information about competitive environment are not limited to customer surveys. The presentation of the commodity, price, advertising policies of potential competitors is the basis for identifying the main competitors. The section provides a more detailed description of them, determines the quotas of target markets.
Based on the information received, the organization's goals, general and functional strategies, their rationale are formulated with links to applications that provide the results of relevant marketing surveys. As part of the chosen strategy, a justification is given for the volume of sales in general and in the context of target market segments, links are given to market research, on the basis of which the calculations were made (description and main research results are given in the Appendix). To justify the approximate sales volumes of a retail trade enterprise, one can cite the results of a sample survey of potential buyers related to store service area. The most important information is the frequency of visits to the store, the number and cost of purchases.
Sales volumes are planned for the first year on a monthly basis, for the second - quarterly, for the third - as a whole for the year. The final data are presented in the form of a table. 2.4.
Table 2.4
Sales forecast
| Name of goods (commodity groups) or types of services | First year | Second year | Third year |
||||||||
| January | ... | 1 quarter | ... | Qty | Price | Volume of sales |
|||||
| Qty | Price | Volume of sales | ... | Qty | Price | Volume of sales | ... |
||||
In accordance with the planned volume of trade and the accepted norms for the turnover of commodity stocks, the volume of commodity stocks at the beginning and end of the planned periods necessary for trading is determined.
^ Section 5. Plan of trading activity. The purpose of the section is to justify the costs required to implement the planned business. The section provides the characteristics of the premises, the structure of the premises of the store, indicating the areas by groups of goods (for retail businesses trade). If repairs are needed, the estimated cost is indicated.
In the section, a diagram of a complex of technological operations should be given, starting with the purchase of goods (raw materials for semi-finished products in public catering) and ending with the technology for organizing the sale of goods and providing after-sales services. The level of detail of the elements of the distribution process should provide a calculation of the starting costs for their implementation. The section provides a description of the organization of workplaces and functions for their maintenance, workplace equipment, methods and methods of work (relevant work organization maps, job and personal specifications are given in the appendix), customer service organization, standards for the planning period. Based on them, a list, characteristics, price, quantity, method of acquisition (in ownership, leasing) and terms for the acquisition of trade and technical equipment are given. A list, quantity and cost are given necessary furniture, trade stock, materials. When acquiring equipment on lease, the terms of the contract, the amount of lease payments, the form and methods of accrual, and the frequency of payment are indicated. The description and principles of placement of equipment in the trading floor are given. Characteristics of the required qualification of personnel are given. If there is a need for advanced training, it should be indicated what additional qualification is needed, where it can be obtained and the cost of acquiring it.
^ Section 6. Marketing plan. The section describes the strategy and tactics of marketing: sales systems, additional activities in the field of sales promotion, a list of planned studies, budgets for monthly marketing programs. It is advisable to include the following information in the text:
- distribution channels for goods (types and degree of their branching);
- attracted sales agents and forms of their interest in increasing sales volumes;
– methods and programs to enhance sales;
- the possibility of attracting intermediaries, their number and characteristics;
- programs for studying the consumer market and the cost of their implementation (the appendix provides methodological support for the planned market research);
- methods of forming the image of the enterprise in the market, public relations;
– functions and responsible for the implementation of marketing activities.
^ Section 7. Organizational plan. The section sets out organizational aspects functioning of the enterprise:
Organizational structure (type of structure, its elements, the nature of the distribution of powers and responsibilities);
Staffing, justification of the required qualifications of personnel, planned changes in personnel (hiring, movement, training);
Organization of the main directions of personnel work, its principles and justification for the feasibility of implementation, costs associated with the functioning of personnel subsystems;
Personnel costs - a system for stimulating activities, its justification, personnel programs;
Model of personnel behavior (basic provisions, rules and procedures are given in the appendix).
^ Section 8. Assessment of business risks and their insurance. The section should include:
Types of the most probable risks, sources, time of their occurrence, magnitude of possible losses;
Measures and costs to reduce the likelihood of risk realization and the amount of losses.
Of the most probable risks, the following are most often mentioned: inflationary risk, risks associated with force majeure circumstances - natural disasters, riots, robberies, and so on.
This section also provides a risk insurance program that contains:
– list of insured risks:
- the timing of the likely onset;
- companies involved for insurance, the rationale for their choice and characteristics;
– types and terms of contracts.
^ Section 9. Financial plan. The section is a monetary generalization of design decisions, the rationale for which is given in the previous sections of the business plan. It must contain the following information:
Forecast of the profitability of the presented version of the business plan;
Characteristics of the financial potential of the planned business or project;
Forecast of assets and liabilities at the end of the first planned year;
Characteristics of sources of financing, assessment of profitability and repayment period of the loan (payback) of the business or project.
The components of the financial plan are:
1. Forecast of income and costs.
2. Cash flow forecast.
3. Draft balance.
4. Funding strategy.
5. Evaluation of the effectiveness of investments in a business (project).
Forecast of income and costs. Its purpose is to forecast the net profit of the enterprise for the planned period of time. For the first year, a monthly forecast is developed, for the second - quarterly, for the third - annual. Calculations are made in the following form (Table 2.5).
^ Table 2.5
Revenue and Cost Forecast
Here is the calculation of the breakeven point. The breakeven point determines the margin of financial strength of the planned business. It shows the minimum amount of sales, the achievement of which will cover the planned costs. Revenue in excess of this amount is a source of profit. A graphical representation of the breakeven point is shown in fig. 2.4. 
Rice. 2.4. Break even chart
The breakeven point can be calculated using the following formula: 
where
TO from - point of self-sufficiency;
And at. fast. - the amount of conditionally fixed costs of the planning period;
At v. n is the planned level of gross profit;
At u. lane - the planned level of conditionally variable costs.
The financial strength of a business is defined as the difference between the planned sales volume and the turnover corresponding to the breakeven point. The smaller the margin of safety, the greater the risk of losing the invested capital.
^ Cash flow forecast reflects the planned receipt and disposal of funds, excess or shortage of financial resources. The data for calculating the movement of cash flows can be drawn up in the form of a table. 2.6.
Table 2.6
Cash flow forecast 
balance project. The draft balance is developed at the end of the first planned year. The form corresponds to the balance sheet. This section of the financial plan can be presented in the form of a table. 2.7.
Table 2.7
balance project 
Funding strategy. The funding strategy forecast should answer the following questions:
How much money is needed to implement the business plan?
What are the sources and forms of funding?
The calculation results can be presented in Table. 2.8.
Table 2.8
Structure of investments for the planned period of time
^ Evaluation of the effectiveness of investments in business. It is based on the calculation of the following indicators:
1. Calculation of the profitability ratio of net profit:
Calculation of the accounting rate of return (initial data in Table 2.5):
Net profit (line 10) / Expenses (line 2 + 4 +/- balance of lines 6, 7) 100.
Calculation of the rate of return based on the movement of cash flows (initial data in Table 2. 6):
(Net Cash Flow / Total Payments) 100.
2. Calculation of the profitability ratio of gross profit:
Calculation of the accounting norm (Table 2.5): Gross profit (p. 3) / Expenses (p. 2 + 4 +/- balance of p. 6, 7) 100.
Calculation of the loan repayment period. It is carried out on the basis of the information contained in the sections of the financial plan. The loan repayment period is calculated by the formula:
Loan size / Average monthly loan repayments
Further, in accordance with the contractual terms, a loan repayment schedule is developed. Its form is presented in Table. 2.9.
Table 2.9
Loan repayment schedule
The approximate volume of a business plan is 1-1.5 printed sheets. The scope of the application is not limited.
7. Current planning of a trading enterprise
7 .one. Tasks and content of the current planning activities of a commercial enterprise in modern conditions.
7.2. The system of current planning methods in a trading company.
7.3. Volumetric-calendar planning for the implementation of the strategic choice of a trading company.
7.4. Methods of operational planning by trading processes: schedule; organigram; network charts.
7.1. Tasks and content of current planning by the activities of a trading enterprise in modern conditions
The main business entities of the PR are enterprises and organizations that are united by common goals and objectives, have certain resources and are relatively closed systems with fixed inputs and outputs. At the same time, it is fair that these organizations (as a group of people united by a common goal), regardless of its mission and goals for creating consumer value, need effective systems for ongoing planning. This is an opportunity and a necessity to implement a strategy for the functioning and development of the consumer market of the city.
The transition of enterprises to market economic conditions has significantly shifted the emphasis in the field of planning. First, the reforms have shifted the focus of planning from the national, global, and sectoral levels to the level of the main economic entity, ie, the enterprise. At the same time, at the state level, there is a transition to indicative planning, which is an orienting, coordinating and informational approach to the development of plans, in which, with the help of economic regulators, the directions and total volumes of activity of individual industries and areas of application of labor are determined. By its nature, firstly, it is closer to economic regulation, when the impact on the enterprise is carried out based on strategic goals, with the help of budget targets, tax rates, interest on loans, and standards. Secondly, the main thing in planning is not directiveness and obligatoryness of tasks set from above, but the development of a planned program and methods for its implementation directly at the enterprise. Practice has shown that, apart from the enterprise itself (represented by individual services), no one can achieve high efficiency in planning, since the enterprise not only participates in the formation of plans, but also ensures the implementation of the planned development option. Therefore, the participation of an enterprise or a consumer market firm (PR) at any level of planning should be mandatory for managers and expedient for employees.
Thirdly, under the conditions market relations and increased competition of business entities PR in the planning process should be focused not so much on the indicators of the growth of the business entity, but on the indicators of its development. It should be noted that the growth and development of enterprises are not unambiguous concepts. Growth in scope may occur with or without development. Growth is an increase in the quantitative volume of an enterprise's activity (increase in turnover, volume of services, increase in market share, expansion of trading space, creation of new products, etc.).
Until recently, the growth of its indicators was considered the main activity of the enterprise. However, many, especially small, enterprises of the consumer market, designed for a certain contingent of consumers, have rather limited growth opportunities, unlike a few large firms that can plan to increase their market share, open new enterprises, and re-profile them.
The most important role in the planning process belongs to the employees of the enterprise involved in planning and analytical work (economists, analysts, managers, etc.). The economic well-being of the enterprise largely depends on the quality of their activities. When selecting personnel involved in planning in an enterprise, the following requirements should be taken into account:
*planning should be done, first of all, by those specialists who will ensure the implementation of these plans, and be responsible for their implementation;
*the level of competence in planning must correspond to the level of competence in relation to resources, prices, finances and other commercial aspects of the enterprise;
* the level of qualification of specialists must correspond to the level of planning.
Effective planning presupposes the mandatory provision of personnel with the appropriate information base and technical means.
To determine the content of current planning, in our opinion,
reasonably use the following concept: “The current “intrastructural” planning of organizations in the consumer market is a system of calculations and effective anticipatory impact on information, technical, organizational, economic, creative, legal, psychological, moral and socio-political relations that develop in the process of implementation all types of activities in the economic entities of the market”.
Thus, if we use this approach, then the general goal of the current planning of commodity, household and social services is to create an integrated decision-making system, which is the basis for all types of activities in specific economic entities of the consumer market (hereinafter referred to as SHPR).
At the same time, the goals of current planning, as we see it, are:
1. The choice of directions for obtaining the necessary income, break-even work, and as a condition for this, the volume of goods and services for the necessary consumer values (turnover, the volume of household and social services, etc.).
2. Determination of directions, technical, economic and social levels of development of enterprises, PR organizations and their divisions.
3. Clarification of the program and the sequence of actions to achieve them, i.e. scope of work and activities in their interconnection.
4. Calculation of the need for funds and resources of various kinds for the implementation of the action program and the achievement of the specified levels of development.
5. Identification of specific performers.
6. Determining the timing of achieving intermediate and final goals, performing work and activities.
Specialized according to the established types or combined activities of the units of the ARHPR, according to the author, are supposed to be carried out according to the following principles:
1. Orientation to the result. High quality depends on the balance and satisfaction of the needs of all participants in the activity: employees, customers, suppliers and society as a whole.
2. Orientation to the consumer. The consumer acts as the final arbiter of the quality of the product and service. And customer loyalty and market share retention are best optimized through a clear focus on the needs of suppliers and potential customers.
3. Leadership and unity of purpose. Leadership behavior creates clarity and unity of purpose within the organization and its environment.
4. Accurate process adjustment. Execution is more effective when all internal communications are clear and systematized, and decisions regarding planned actions are made taking into account the information of all interested participants.
5. Building human potential. Development and involvement of personnel. The full potential of staff can be realized in the best way across
organizational culture management mechanism.
6. Continuous learning, innovation and improvement maximize the organizational behavior of the staff.
7. Partnership development. An organization operates more efficiently when there is a normal competitive market environment. Mutually beneficial relationships built on trust, information exchange and integration between partners.
8. The public responsibility of the organization and its people should be
adapted to the interests of the majority in society.
Based on the above theoretical ideas, the following program is proposed to develop the current development of the ARHPR (Fig. 50)
Fig.50. Algorithm for the formation of the current plan for the development of ARHPR
An integral part of the current planning is the implementation of a set of regulatory and planning calculations and the optimization of decisions made for all of the above goals, as well as the anticipatory impact on performers, resources, deadlines, and sometimes on the action program, ensuring the unconditional achievement of weekend and general goals of the ARHPR. In accordance with the goals of the current planning, the composition of the tasks to be solved in it is established, which can be combined into four sections:
1. Aspect (organizational and technological; economic; finance and accounting; socio-cultural (personnel management).
2.Techno-economic and social.
3.Volume-calendar.
4. Operational planning.
Moreover, each of the sections of planning includes its own technologies (stages, methods, steps, etc.). In the planning process, an optimal or at least rational plan works, i.e. predetermined course of action. The plan includes: future orientation; action; an element that defines the person or organization of the performer; terms. At the same time, it contains a system of organizational and economic measures to ensure the achievement of the set goals, as well as directive (mandatory) tasks addressed to specific performers, indicating the volumes, deadlines, stages and forms of control over their implementation. The structure of the technical and economic plan proposed by the author is shown in Figure 51. Thus, the current planning can be considered as part of the economic and managerial activities that unite all levels of management of the ARHPR.
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Rice. 51 The structure of the technical and economic plan of the ARHPR
Moreover, each of the sections of planning includes its own technologies (stages, methods, steps, etc.). In the planning process, an optimal or at least rational work plan should be drawn up, i.e. predetermined course of action. The plan includes: future orientation; action; an element that defines the person or organization of the performer; terms. At the same time, it contains a system of organizational and economic measures to ensure the achievement of the set goals, as well as directive (mandatory) tasks addressed to specific performers, indicating the volumes, deadlines, stages and forms of control over their implementation. The organizational, economic and social goals of current planning are achieved through economic and managerial activities that unite all levels of management of the ARHPR with the help of a "hierarchy" of plans: strategic, current, operational and plans of departments and performers.
The current planning of ARHPR meets the basic requirements of the theory system analysis to the concept of "system". First of all, it is a complex of interconnected elements. The holistic nature of the current planning of the organization follows from the continuity (unity) of all types of activities and the generality of the general and output goals of the SHPR. The system should strive to achieve the specified or best “outputs”, taking into account the available or minimum possible “inputs”. Organizational development planning is a "large system" in terms of the number of incoming sections, stages, stages and sub-stages of planning, the number of regulated activities and indicators that characterize the inputs and outputs of each type of activity and their implementing units, as well as indicators that determine the inputs and outputs of the ARHPR generally. Thus, the complexity of the current planning of ARHPS as a system is explained by the fact that here the feedback is carried out in an "open" environment. From the standpoint of a systematic approach (Fig. 52), the current planning system of the ARHPR is presented as a cybernetic scheme that characterizes the relationship between the inputs and outputs of the organization: firstly, as a large planned system and, secondly, the inputs and outputs of its constituent units as private systems .
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Fig.52. Scheme for converting resources (input) of ARH into results (output).
In the process of implementing the ARHPR activities, considered as a “black box”, resources (inputs) are converted into results (outputs) and further into incentives for creating consumer values (offers) under the influence of the measures provided for by the plan. At the same time, social results and economic incentives act as integration factors for achieving the goals of the ARHPR, i.e. as specific feedback.
ARHPS inputs are determined by input indicators that characterize their state before the current work is performed. These indicators characterize the resource, innovation, human, organizational potential, financial stability, business activity of a particular enterprise, which determine the possible and necessary conditions for achieving its mission and goals (Table 23).
The results of this analysis can be presented in the form of Table 23.
Planning in trade is the economic activity of people in the management and regulation of commodity circulation.
Planning at the enterprise level is the development and adjustment of plans, including foresight, justification, concretization and description of the activities of an economic entity for the near and long term.
Functions of planning at the level of the outlet:
Identification of the goals of the enterprise and establishing its compliance with the goals of the development of the national economy, as well as the development of social and market processes;
2. determination of the parameters and rates of economic processes at trade enterprises;
planned distribution and effective use material, labor and financial resources to achieve the general and private goals of an economic entity.
Thus, planning is the formation of strategic objectives and current goals of the company, the development of its policy, the definition of expected results and the calculation of the expected technical economic indicators plan.
Essence of planning:
§ it is based on the choice of a variety of possible alternatives for the development of the company in the future;
§ planning is a continuous decision-making process, during which the goals and objectives of the company's development are set and constantly adjusted; ways and means of achieving them are determined; plans are developed and linked, reflecting various aspects of the company's economy;
§ The starting point of the company's planning is the achievement of the company's goals, which provides for obtaining and ensuring high results of its economic activities.
Planning algorithm for a trading enterprise:
o definition of goals and objectives of the enterprise development;
o analysis of the economic and market activities of the enterprise;
o forecasting possible options for linking the resources of the enterprise and its goals;
o development of the final plan;
o control over the implementation of the plan and its adjustment.
Currently, short-term, medium-term, long-term and business plans are being developed.
The basis of the enterprise is the business plan. It assists entrepreneurs in competition.
The business plan is one of the first summarizing documents for justifying investments and contains aggregated data on the planned range and volume of production, characteristics of sales markets and raw materials, the need for production in land, energy and labor resources, and also contains a number of indicators that give an idea of the commercial , budgetary and economic efficiency of the project under consideration and, first of all, of interest to the participants-investors of the project. Calculations of indicators are adapted to the requirements and conditions of modern domestic and foreign investment.
A business plan is the basis for the work of any enterprise, along with property security, it is included in the minimum guarantees for attracting investments. This is not a tribute to fashion and not a whim of the investor. The investor clearly understands that if you cannot make a high-quality business plan, then you will not be able to deliver the business.
The business plan provides for the solution of such issues facing the enterprise as assessing its current state, identifying the strengths and weaknesses of entrepreneurial activity, formulating the goals of this activity for the current period. It substantiates the details of the functioning of the enterprise in a particular market, the choice of methods and tactics of competition, and evaluates the resources necessary to achieve the goals of the enterprise. A business plan gives an idea of the development of production and the organization of production activities, of ways to promote goods on the market, predicts prices, future profits, and the main financial and economic results of the enterprise.